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The Revenue could not have issued a Section 148A(b) notice where the proceedings under the old regime was issued and served on Mar 31, 2021.
Nagesh Trading Co. Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30261 (HC-DELHI)
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The adjustment made as per Section 143(1) is covered under VsV Act.
Manoj Finvest Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 30257 (HC-DELHI)
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The provisions of Section 14A are inapplicable as far as deductions, which are permissible and allowed under Chapter VIA are concerned.
IFFCO Ltd Vs THE PR. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30241 (HC-DELHI)
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Section 195 has no application once the nature of payment is determined as salary and deduction has been made under Section 192.
BOEING India Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30239 (HC-DELHI)
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Revenue is directed to pass appeal effect orders and release the refund within eight weeks in MOL Corporation's writ petition involving tax refund of Rs.215.49 Cr. and Rs.72.55 Cr. along with interest thereon for AYs 2006-07 and 2007-08.
MOL Corporation Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
(2022) TaxCorp(LJ) 30229 (HC-DELHI)
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Wherever the date of despatch or issuance is determined to be on or after Apr 1, 2021, the reassessment notices shall be deemed to be show cause notices under Section 148A(b) of the new regime.
Suman Jeet Agarwal & Ors Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30147 (HC-DELHI) · Section 13
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When the requisite materials and the intervening decision of the jurisdictional high court was available for deciding the issue urged by the Assessee, the Tribunal ought to have arrived at a conclusion rather than remanding the matter back.
Vedanta Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR
(2022) TaxCorp(LJ) 30145 (HC-DELHI)
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Revenue is directed to decide the matter on its own merits without being influenced by any observation made in the present order except the issue of limitation.
Salil Gulati Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30127 (HC-DELHI)
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The imposition of the conditions on FD takes into account the eventuality of the alleged commission of an offence punishable under Section 276C(1)(i) read with Section 278B(1) of the Income Tax Act.
Xiongwei Li Vs DEPUTY DIRECTOR OF INCOME TAX (INV) UNIT
(2022) TaxCorp(LJ) 30105 (HC-DELHI)
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If Assessee succeeds in the SLP filed before the SC, it will be entitled to apply for compounding of the offences for the said AYs.
Viraj Exports Private Limited & Anr Vs THE CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30046 (HC-DELHI)
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Revenue is directed to pass fresh order under Section 148A(d) considering the response of the Assessee within six weeks.
Mahashian Di Hatti Pvt. Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30042 (HC-DELHI)
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Section 148A(d) order identifies the transaction specifically which was subject matter of SCNs.
Saroj Chandna Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30010 (HC-DELHI)
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There is no provision in the VSV Act prohibiting award of interest on delayed refund, the VSV Act does not authorise the respondent to either delay or withhold the payment of the refund.
Anjul Vs OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX-12, & ORS.
(2022) TaxCorp(LJ) 30007 (HC-DELHI)
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The Revenue provided less than 7 days to furnish the reply to show cause notice whereas Section 148A(b) provides that a period of not less than 7 days has to be provided.
Nidhi Bindal Vs INCOME TAX OFFICER WARD 36(1), DELHI & ANR
(2022) TaxCorp(LJ) 30006 (HC-DELHI) · Sections 148A(c)
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The modification is pursuant to the offer made by the Assessee and will not be considered as a precedent in any other proceeding.
Huawei Telecommunications (India) Company Private Limited Vs THE DEPUTY DIRECTOR OF INCOME TAX (INV.)-4(3)
(2022) TaxCorp(LJ) 29986 (HC-DELHI)
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ITAT erred in law by holding that the difference between the price at which stock options were offered to Assessee's employees under ESOP scheme and the prevailing market price of the stock on the date of grant of such options was not allowable revenue expenditure under Section 37(1).
PVR Ltd Vs COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29963 (HC-DELHI)
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If Assessee is able to satisfy the Revenue that the services rendered in the relevant AY were similar to the services rendered in the subsequent AY, the reassessment proceeding would be closed.
Ernst And Young U.S. LLP Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29944 (HC-DELHI)
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The ground of rejection of Assesse's declaration under the Act is not valid and the Revenue is directed to re-examine the declaration and proceed on merits.
Kapri International (P) Ltd. Vs COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29923 (HC-DELHI)
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Assessee is entitled to refund of money deposited by it upon re-computation by the Revenue and interest thereon is liable to paid under Section 244A(1)(b) of the Act.
Punjab & Sind Bank Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29888 (HC-DELHI) · Section 244A(1)(b)
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If the allegation in the notice under Section 148A(b) is incorrect or vague, the Assessee would be deprived of an opportunity of putting forward its defence which would render Section 148A(b) nugatory.
Rajnish Puri Vs ACIT
(2022) TaxCorp(LJ) 29885 (HC-DELHI)
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